WP/272/2025 of M/s. Sri Mahalakshmi Traders, Vs THE ASSISTANT COMMISSIONER OF ST

APHC010000922025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 272/2025 Between: M/s. Sri Mahalakshmi Traders, ...PETITIONER AND The Assistant Commissioner Of St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment orders, in Form GST DRC-01, dated 13.09.2023 and in Form GST DRC-07, dated 24.01.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018-19 to 2022-2023. These orders have been challenged by the petitioner in the present Writ Petition. 2 2. These assessment orders, in Form GST DRC-01 & in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings does not contain the signature of the assessing officer. 3. Learned Gover